History, Ecology, Evolution, Behavior and Systematics
7
Scopus Publications
Scopus Publications
Only the Powerless Pay Tax: A Historical Review of Tax Evasion and Avoidance in Southern Nigeria, 1900-2022 Abiodun S. Afolabi Afrika Focus, 2024 Abstract Tax evasion and avoidance have remained fundamental reasons for the gradual pace of development of Nigeria’s economy since the inception of colonial rule. This study examines the issues of tax evasion and avoidance in Nigeria, and the role of the government, the citizens and the enabling laws in the under-development of the Nigerian economy. To present credible evidence around the focus of the research, the study adopts historical research methods considering both secondary sources (textbooks, peer-reviewed journal articles and newspaper reports) and primary sources (archival materials and oral interviews). The eventual findings of the paper indicate that some Nigerian groups frequently avoid paying their proportionate share of tax. The paper further finds that although tax reduction can help to reduce the incidence of tax evasion, resource-poor people frequently pay higher taxes than the wealthy, who commonly find ways to avoid paying their fair share of taxes; and also that tax officials manipulate tax rates in favour of rich clients. The study therefore concludes that tax evasion and avoidance will be mitigated if policymakers ensure that taxation is less arbitrary and burdensome.
British Food (In)security Policies in Colonial Nigeria and Popular Reactions in the Southwestern and Southeastern Provinces, 1939–45 Abiodun S. Afolabi Africa Today, 2023 The effects of the Second World War on food insecurity in Africa have gained scholarly attention over the past few years; however, there have been no comprehensive attempts to provide historical evidence and analyze the experience of food insecurity in the colonial territories that later transformed into Southern Nigeria. This article fills this gap in research and argues that the demands of the British colonial government for food supplies, along with other policies geared toward agricultural regulation such as the Pullen Scheme, led to such inflation of food prices in urban centers that rural producers could not meet the demand for foodstuffs. The resulting food shortage triggered reactions from indigenous peoples, particularly market women in the southern and eastern provinces of colonial Nigeria. The article supports its arguments using a combination of sources from the Nigerian National Archives, newspaper reports, and peer-reviewed journals.
Tax and Women: A Review of the 1929 Owerri Province Insurrections in Colonial Nigeria Abiodun S. Afolabi Social Evolution and History, 2022 The present study examined the causes, course and consequences of the Aba Women revolts in colonial Nigeria (West Africa). Using a combination of primary and secondary historical sources, the study found that a multiplicity of remote and immediate factors were responsible for the revolt. While taxation of men and rumored extension of same to women was the immediate cause of the revolts, the factors such as low price of palm produce/high cost of imported goods, discontent arising from persecution and corruption from native courts system, and change in the method of buying produce (from buying by measure to buying by weight) were also significant. The study revealed that the well organised women's revolts were targeted at the native courts, warrant chiefs and foreign business interests. The study also found that the seat of the revolts was not Aba, but Oloko, and women from many parts of the province participated. Lastly, the study established that the revolts changed the dynamics of colonial administration in Owerri Province as it led to changes in administrative modalities. The study concluded that women were not passive victims of colonial oppression but active collaborators in the resistance to oppressive and repressive colonial policies.
Beyond the Capture of ‘Camp Zero’: Terrorism and Insecurity in a Failing-Weak State O. O. Thompson, A. S. Afolabi, A. Shola Abdulbaki India Quarterly, 2019 In 2016, the spiritual base of Boko Haram, known as ‘Camp Zero’ was captured. With such success, most had thought that the chicken has finally come home to roost. Unfortunately, it was not to be. Because aside from Boko Haram, the country seems to experience other vagaries of insecurity. This range from kidnapping, cult and ritual groups in the south—such as female pant hunters, Badoo—oil bunkering and pipeline vandalism, cattle rustling and herdsmen–farmers crises, among others. Against this backdrop, this study is an attempt to trace the history of the terror group and examine the numerous insecurity challenges across the country despite international collaborations. The study revealed among other things that the perpetuation of terror and insecurity in the land is a reflection of the nature of the state itself—a failing, weak state. The study recommends that until there is a solution to the nature of the state itself, the insecurity will continue. Some of the solutions suggested are entrenchment of good leadership, political will, rule of law, good governance, eradication of poverty and illiteracy, and inclusive policies, among others.
The Impact of Global Economic Integration on Africa in the 21st Century Peter Adebayo, , Justin Onyekpe, Abiodun Afolabi, , and Vestnik Sankt Peterburgskogo Universiteta Vostokovedenie I Afrikanistika, 2019 Has global economic integration in the 21 st century raised the hope of Africa beyond the traditional approach of providing aid to help her end poverty? Are there remarkable differences in the approaches of some regional economic blocs like BRICS, Asia-Pacific Economic Cooperation (APEC) and multilateral groups such as IMF, World Bank etc. towards Africa? What has been and should be the basis of bilateral or even, multilateral development relationships between these groups and Africa? To answer the questions, the study explores the philosophy behind the donor-recipient and equal partners’ approaches to development. It juxtaposes the depredatory effects of the socio-political and economic conditionality that the West has inflicted on Africa (ranging from integrated rural development in the 1970s, to policy reform in the 1980s, to governance in the 1990s, and respect for human rights in the 2000 (especially the gay rights movement and so on) and alternative models. The paper observes that the burden of foreign aid, loan agreement, economic and technical cooperation agreement, debt sustainability, etc. have deepened Africa’s vulnerability rather than brighten its prospects in a global market. By hinging its argument on the assumption that any global economic integration that imposes political and economic conditionality in exchange for aid is anti-development, this paper further submits that African countries should be free to negotiate their own pathway out of poverty as equal partners in development. Only by comparing and exchanging views, rather than tutorials, the more useful engagement between Africa and the rest of the world could become possible. It concludes that mutually–beneficial relations between Africa and economic cooperation blocs will become possible, but only if African governments can take hold of these opportunities in ways that will benefit their people. Africa governments should focus on win-win approach that is not about aid but business.
